HBSE Class 12th Accountancy Syllabus

Sushmita Sundas

Updated on - Oct 15, 2024

Table of Contents

HBSE Class 12th Accountancy Syllabus
HBSE Class 12th Accountancy Syllabus PDF Download:
How to Download HBSE Class 12th Accountancy Syllabus
Important Topics for HBSE Class 12th Accountancy Syllabus
Best Books for HBSE Class 12th Accountancy Syllabus:
Preparation Tips for HBSE Class 12th Accountancy Syllabus

The Board of School Education Haryana (HBSE) has crafted a comprehensive syllabus for Class 12 Accountancy to help students gain expertise in financial accounting, partnership, company accounts, and financial statements. The syllabus focuses on both theoretical aspects and practical applications of accounting principles, aiming to prepare students for higher studies and professional courses in commerce. Students are encouraged to refer to the official HBSE website for updates and to download the syllabus in PDF format.

Also Read: HBSE Class 12th exam 2025

HBSE Class 12th Accountancy Syllabus

The HBSE Class 12 Accountancy syllabus is divided into two parts: Part A - Financial Accounting and Part B - Corporate Accounting. Below is a detailed chapter-wise breakdown of the topics included in each section.

Part/Unit	Chapter Name
Part A: Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies
1. Accounting for Not-for-Profit Organizations	Features of Not-for-Profit Organizations, preparation of Receipts and Payments Account, Income and Expenditure Account, and Balance Sheet based on given receipts and payments.
2. Accounting for Partnership Firms – Fundamentals	Definition of partnership, partnership deed, profit-sharing ratios, capital accounts, preparation of Profit and Loss Appropriation Account, Interest on capital, Interest on Drawings, Salary and Commission to a Partner, guarantee of profits.
3. Goodwill	Concept and valuation of goodwill using Average Profits, Super Profits, and Capitalization method.
4. Reconstitution of Partnership – Change in Profit Sharing Ratio	Adjustment of capitals, reserves, accumulated profits, goodwill, and revaluation of assets and liabilities on reconstitution (admission, retirement, and death of a partner).
5. Admission of a Partner	Treatment of goodwill, adjustments for revaluation of assets and liabilities, changes in profit-sharing ratio.
6. Retirement and Death of a Partner	Settlement of accounts, calculation of retiring/deceased partner's share of goodwill and capital, treatment of joint life policies.
7. Dissolution of a Partnership Firm	Dissolution of a partnership firm, preparation of realisation account, settlement of liabilities, and closure of the firm's accounts.
Part B: Company Accounts and Financial Statements Analysis
8. Accounting for Share Capital	Features and types of shares, issue and allotment of equity and preference shares, over-subscription, under-subscription, calls in arrears, calls in advance, forfeiture, and re-issue of shares.
9. Accounting for Debentures	Types of debentures, issue of debentures at par, premium, discount, interest on debentures, methods of redemption (lump-sum, draw of lots, and purchase from the open market).
10. Financial Statements of a Company	Preparation of a company's balance sheet and profit and loss account in the prescribed format with major headings and subheadings.
11. Analysis of Financial Statements	Objectives of financial analysis, tools of analysis, comparative statements, common size statements, trend analysis, accounting ratios (liquidity, solvency, profitability, and turnover ratios).
12. Cash Flow Statement	Meaning and objectives of cash flow statements, preparation, and analysis of cash flow statements using operating, investing, and financing activities.

This table provides a clear and structured outline of the key chapters and topics covered under the HBSE Class 10 Accountancy syllabus.

HBSE Class 12th Accountancy Syllabus PDF Download:

Candidates can download the HBSE Class 12th Accountancy syllabus in PDF format for easy access and offline reference. The PDF includes a detailed breakdown of all chapters and topics, helping students plan their preparation effectively.

Websites to Download the HBSE Class 12th Accountancy Syllabus

You can download the HBSE Class 12th Accountancy syllabus from various educational websites. Here are some trusted sources:

HBSE Official Website (bseh.org.in): The official HBSE website offers subject-wise syllabus PDFs, including Accountancy.

Also Read: HBSE class 12 syllabus

How to Download HBSE Class 12th Accountancy Syllabus

Students can download the HBSE Class 12th Accountancy syllabus from several trusted sources. Here’s a list of websites where it can be accessed, along with simple steps to download it directly from the official HBSE website.

Steps to Download from the Official HBSE Website:

Visit the HBSE Official Website: Navigate to bseh.org.in.
Locate the “Student Corner”: Find the link to the syllabus section under the Student menu.
Select Class and Subject: Choose "Class 12" and click on "Accountancy" from the list.
Download the PDF: Click on the download button to save the syllabus for offline access.

Important Topics for HBSE Class 12th Accountancy Syllabus

Below are some of the key topics for the Class 12 Accountancy syllabus that will carry significant weightage in the board exams:

Part A - Financial Accounting (50%)

Key Chapters: Accounting for Partnership Firms, Reconstitution of Partnership, Accounting for Not-for-Profit Organizations.
Focus Areas: Admission, retirement, and death of a partner, profit-sharing ratios, dissolution of partnerships.

Part B - Corporate Accounting (30%)

Key Chapters: Accounting for Share Capital, Accounting for Debentures, Financial Statements of a Company.
Focus Areas: Issue of shares and debentures, forfeiture and reissue of shares, analysis of financial statements.

Part C - Analysis of Financial Statements (20%)

Key Chapters: Cash Flow Statements, Financial Ratios.
Focus Areas: Preparation and analysis of cash flow statements, key ratios for financial performance analysis.

Target these areas for effective exam preparation!

Best Books for HBSE Class 12th Accountancy Syllabus:

Here are some recommended books that will help students prepare for the HBSE Class 12 Accountancy exam:

NCERT Accountancy for Class 12 – NCERT (2024-25 Edition)

This is the official textbook that covers the entire syllabus in detail.

T.S. Grewal’s Double Entry Bookkeeping for Class 12 – Sultan Chand & Sons

Offers comprehensive coverage of partnership firms, company accounts, and other critical topics.

DK Goel Accountancy for Class 12 – Arya Publications

A popular choice for practice questions, model answers, and case studies.

Oswaal Accountancy Question Bank for Class 12 – Oswaal Books (2024-25 Edition)

Contains sample papers, model tests, and previous years’ questions with detailed solutions.

Also Read: HBSE 12th sample papers 2025

Preparation Tips for HBSE Class 12th Accountancy Syllabus

Practice Partnership Accounting: Focus on questions related to the reconstitution and dissolution of partnerships as these are commonly tested.
Understand Share and Debenture Accounting: Master the concepts related to the issue, forfeiture, and reissue of shares and debentures.
Solve Past Papers: Use previous years’ papers to understand the exam pattern and practice time management.
Memorize Formats: Ensure you are well-versed in the formats of balance sheets, income statements, and cash flow statements.
Regular Revision: Schedule regular revisions of key concepts like financial ratios and cash flow analysis.

These focused tips will enhance your preparation for the HBSE Class 10 Accountancy exam!